Mailing addresses
Our mailing addresses are grouped by topic.
Tax returns
Personal
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 540 540 2EZ 540NR Schedule X |
Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 |
Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
| 540 (Scannable) | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 |
Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
Tax Forms Development and Distribution MS F-284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 |
Business
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 100 100S 100W 100X 109 565 568 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257- 0500 |
Private express mail/Overnight delivery
Overnight your tax return using a private express service, such as FedEx.
- Franchise Tax Board
- Sacramento CA 95827-1500
Exempt organizations and non-profits
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 199 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 |
Exempt Organizations Unit MS F120 Franchise Tax Board PO Box 1286 Rancho Cordova CA 95741-1286 |
Estates and trusts
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 541 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 |
Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
Nonadmitted insurance tax
| Form | Address |
|---|---|
| 570 | Nonadmitted Insurance Tax MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651 |
Payment vouchers
Personal
| Form | Address |
|---|---|
| 540-ES 3519 3576 3582 |
Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008 |
| 3581 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
Business (includes exempt organizations and non-profits)
| Form | Address |
|---|---|
| 100-ES 3522 3536 3537 3538 3539 3577 3578 3579 3586 3587 3588 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257-0531 |
| 3581 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 |
Estates and trusts
| Form | Address |
|---|---|
| 541-ES 3563 |
Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008 |
Other mail
Send a letter or documentation to us by mail.
| Department | Address |
|---|---|
| Career applications | Franchise Tax Board Attn: Exam and Hiring Unit PO Box 550 Sacramento CA 95812-0550 |
| Criminal Investigation Bureau | Criminal Investigation Bureau MS-L9-3 Franchise Tax Board PO Box 219 Rancho Cordova CA 95741-0219 |
| Estates and trusts | Attn: Estates and Trusts Audit Unit; MS: F-320 Franchise Tax Board PO Box 1673 Sacramento CA 95812-1673 |
| Executive officer | Executive Officer MS-A390 PO Box 115 Rancho Cordova CA 95741-0115 |
| Private express mail/Overnight delivery | Employee name or department MS-XXXX (optional) Franchise Tax Board Sacramento CA 95827-1500 |
| Nonwage withholding (payments, letters, or waiver requests) | Withholding Services and Compliance MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651 |
| Small Business Liaison | Franchise Tax Board Education and Outreach Services MS-F280 Rancho Cordova CA 95712-1468 |
| Substitute forms | Substitute Forms Filing Methods Section MS-F284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 |
| Taxpayers’ Rights Advocate Office | Franchise Tax Board PO Box 157 Rancho Cordova CA 95741-0157 |
| Withholding Voluntary Compliance Program (WVCP) | WVCP Application MS-F182 Franchise Tax Board PO Box 1779 Rancho Cordova CA 95741-1779 |
Certified Mail
You can send a letter or documentation to us by Certified Mail. When tracking your letter or document, electronic verification for Certified Mail may show our delivered ZIP code as 94240 or 95799.